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Showing 361–370 of 5011 articles for “Art. BOI-IR-RICI-290-20 n° 180 s.”
…t exercise exclusive control over the supervised undertaking on a corporate or sub-consolidated basis. In the latter case, the consolidated basis of assessment of the parent undertaking is reduced by…
…first paragraph are those taken out to finance the acquisition of the land and the building expenses.The dwelling must, on the day it is allocated for use as the main residence of the beneficiary of…
…s condition is assessed on a continuous basis during each financial year in which this scheme applies. It does not apply where the person or persons acting in concert referred to in the first sentence…
…ing them up, the trader, whether a natural or legal person, is presumed to be continuing his business. Even if there is no or insufficient profit, the necessary depreciation, amortisation and provisio…
In addition to their role as sworn goods brokers, brokers may carry out their usual activities, such as commission, brokerage, commercial agency and consignment of goods, either on a personal basis or…
When the sale price is finally fixed, the purchaser, in the absence of an agreement between the creditors for the amicable distribution of its price, is obliged, on the summons of any creditor, and wi…
…n to the tenants holding the oldest leases who have made known their intention to occupy the premises.
…his own name, without prejudice to the joint and several liability of the legal entity he represents. The permanent representative is taken into account when assessing whether the composition of the…
…do not apply to agreements entered into in the ordinary course of business and on arm's length terms.
Unless otherwise stipulated:1° The authorisation to telecast a work does not include the retransmission of that telecast, however the provider of the retransmission service obtains that work and whate…
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